News & Analysis as of

Charging Stations Real Estate Investment Trust

Cadwalader, Wickersham & Taft LLP

Could a Recent Private Letter Ruling Power Up REIT Investments in Storage Facilities?

On July 25, the IRS released Private Letter Ruling 202530005 (the “Ruling”), which addressed storage fees and amenities fees from storage facilities for purposes of the REIT gross income tests. The Ruling allows REITs greater...more

Vinson & Elkins LLP

IRS Rules that Income Attributable to Electric Vehicle Charging Stations is Qualifying Income for REITs

Vinson & Elkins LLP on

As the electric vehicle (“EV”) market gains traction, real estate investment trusts (“REITs”) appear to be stepping in to alleviate a common concern of current and potential EV drivers: Where will I charge? With the demand...more

Vinson & Elkins LLP

Can REITs Charge for Charging Electric Vehicles?

Vinson & Elkins LLP on

Expansion of EVs and EV Charging Stations- Electric vehicles are becoming mainstream. But are EV charging stations customary? Historically, real estate investment trusts were intended to be passive vehicles for...more

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